Research On Tax Policy Effect Of Innovation Incentive In Jiangxi Province Under High-quality Development

At present,China's economic development has reached a critical time node.Influenced by multiple factors at home and abroad,the downward pressure on China's economy continues to increase.How to achieve high-quality economic development and promote the construction of a modern economic system has become a key problem that needs to be solved.It is also the main theme of economic and social development in the future.According to the major economic development policies put forward by China in recent years,high-quality development has become the main idea of China's economic development,which is reflected in the major policies such as adhering to and improving the basic socialist economic system,implementing the new development concept,promoting the supply side structural reform,and strengthening the innovation driven development strategy.It will also become the design and implementation of economic policies An important tool for regulation.At the same time,general secretary Xi Jinping clearly pointed out that innovation is the first power to lead development,and is an important starting point to speed up the transformation of development mode,optimize the economic structure and transform growth momentum.In order to better meet the people's growing needs for a better life,we must adhere to scientific and technological innovation and high-quality development.The scientific and technological innovation and high-quality development are inseparable from the support of financial and tax policies.As the foundation and important pillar of national governance,finance plays an important role in optimizing resource allocation,maintaining market unity,promoting social equity,and realizing the long-term stability of the country.It is also an important policy support for high-quality development.In recent years,it has become a research hotspot to give full play to the effect of fiscal and tax policies to promote scientific and technological innovation and high-quality development.In particular,the implementation of tax preferential policies can enable innovation subjects to effectively obtain economic benefits.According to the data of the Ministry of finance,in 2019,China's tax reduction and fee reduction will exceed 2.3 trillion yuan,accounting for more than 2% of GDP.The government has realized the city through strong incentive measures The better operation of the field economic system will guide enterprises to actively promote scientific and technological innovation activities.However,at present,the evaluation of the innovation incentive effect of the current tax policy in China has not been further promoted.How to improve the deficiencies of the tax policy,optimize the tax preferential design,enhance the vitality of scientific and technological innovation,and achieve high-quality development has become the focus of recent research.In the process of this study,it is found that Jiangxi Province,as an important growth pole of high-quality development in China,has gradually strengthened the implementation of innovation driven strategy in recent years,made a lot of work to achieve high-quality leapfrog development,and has achieved certain results.In 2019,the province's GDP was 2475.75 billion yuan,up 8.0% year-on-year,with the growth rate of the fourth and the first in the central China;The R & D investment of the whole society accounts for 1.6% of GDP,and the added value of high-tech industries and strategic emerging industries accounts for 36.1% and 21.2% of the added value of industries above Designated Size,respectively,increasing by 2.3 and 4.1 percentage points,with 5000 high-tech enterprises breaking through.Jiangxi Province has realized the incentive role of tax policies in promoting scientific and technological innovation of enterprises,actively implemented the national tax preferential policies and introduced some tax preferential policies that fit its own provincial conditions,such as the reduction of value-added tax rate,the reduction of social security payment proportion,special additional deduction of personal income tax,etc.This paper takes the effect of innovation incentive tax policy under high-quality development as the research object,based on multiple research perspectives,uses a variety of empirical analysis methods to try to measure the degree of the effect of innovation incentive tax policy and its possible problems,and puts forward corresponding policy recommendations.The specific research contents are as follows.First of all,this paper analyzes the background and significance of this topic.Based on the results of literature search,this paper summarizes the relevant researches on innovation incentive,subject tax and quasi natural experimental tax policy effect,high-quality development,phased characteristics and comprehensive tax policy effect,financial constraints,innovation behavior and comprehensive tax policy net effect.Then it analyzes the theoretical basis of the effect of innovation incentive tax policy under high-quality development,explains the basic concepts of high-quality development,scientific and technological innovation,tax policy,introduces the new classical economic growth theory,endogenous economic growth theory,externality theory,innovation theory,public finance theory,etc.,and this paper analyzes the mechanism of tax policy on innovation incentive.of innovation incentive tax policy and so on.In addition,this paper also summarizes the conclusions of this study,points out the possible shortcomings of this study,points out the areas that need to be improved in the future research,and makes the corresponding research prospects.The innovation of this paper is mainly reflected in the following three aspects: first,in the perspective of research.Based on the previous research results,under the premise of comprehensive literature review,we choose the tax policy effect under the influence of the main categories of taxes to analyze the degree.Compared with the previous research,the research perspective has been expanded.Among them,based on the analysis from the perspective of quasi natural experiment,the analysis of multiple taxes is included in the unified framework,with more contents to be compared than the previous analysis;the comprehensive policy analysis under the high-quality development is the combination of the latest development concept and the comprehensive analysis framework,with more in-depth application;at the same time,the heterogeneity factors are actively investigated,and the relevant analysis has achieved results On the basis of this,the paper further analyzes the financing constraint,which is a more prominent heterogeneous factor,and provides a new way to solve the heterogeneity problem.Second,research methods.This paper chooses the quasi natural experimental empirical analysis method which is commonly used in the analysis of policy effect to analyze the innovation incentive tax policy effect under the influence of the main categories of taxes,and draws a relatively reliable research conclusion.On this basis,we try to use psm-did analysis method to analyze the effect of comprehensive tax policy under the influence of current stage characteristics.At present,the application of this method is relatively rare,and the result of comprehensive policy effect should be more credible.In order to get a more reliable net effect of innovation incentive comprehensive tax policy,we give up the traditional regression analysis model method,based on the heterogeneity of bilateral stochastic frontier model method,through the application of FRONTIER4.1 measurement software,try to analyze the more real net effect results,and provide more powerful empirical analysis conclusions for policy recommendations.Third,research content.In the course of many years' investigation and research,a large number of actual operation data of enterprises have been accumulated,and the relevant research on tax policy is also growing.After determining the research object of this paper,we spent a lot of time on the spot investigation of high-tech enterprises in Jiangxi Province,and obtained the relevant basic data of nearly 1000 enterprises.On this basis,we have a very thorough understanding of the innovation incentive tax policy,especially the relevant basic information since the concept of high-quality development was put forward.Based on the analysis of these sample data,we can obtain The real effect result of innovation incentive tax policy in Jiangxi Province under high-quality development can provide a successful model for promoting high-quality leapfrog development in Jiangxi Province and promoting high-quality development in China,and can effectively enrich the research results in this field.